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    <description>The Tribunal dismissed the appeal due to a significant delay of 1902 days in filing, which was not condoned. The Tribunal found the assessee lacked vigilance and did not comply with statutory provisions, leading to the rejection of registration under section 12AA of the Act. The Tribunal emphasized the assessee&#039;s failure to align with trust deed objectives and engage in activities consistent with statutory requirements, ultimately upholding the rejection of registration.</description>
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      <description>The Tribunal dismissed the appeal due to a significant delay of 1902 days in filing, which was not condoned. The Tribunal found the assessee lacked vigilance and did not comply with statutory provisions, leading to the rejection of registration under section 12AA of the Act. The Tribunal emphasized the assessee&#039;s failure to align with trust deed objectives and engage in activities consistent with statutory requirements, ultimately upholding the rejection of registration.</description>
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